Manufacturing Overhead Costs Incurred for the Month Are $\begin{array} { l l } \text { Utilities } & \$ 15000 \\ \text { Depreciation on equipment } & \$ 25000 \\ \text { Repairs } & \$ 10000 \end{array}$

Manufacturing overhead costs incurred for the month are: $\begin{array} { l l } \text { Utilities } & \$ 15000 \\ \text { Depreciation on equipment } & \$ 25000 \\ \text { Repairs } & \$ 10000 \end{array}$

Which is the correct journal entry assuming utilities and repairs were on account?

A)
$\begin{array}{ll}\text { Manufacturing Overhead Control } & 50000 \\\text { Accounts Payable Control } & &25000 \\\text { Accumulated Depreciation Control } && 25000\end{array}$

B)
$\begin{array}{llr} \text {Manufacturing Overhead Control } &50000\\ \text {Accumulated Depreciation Control } &&50000\\\end{array}$

C)
$\begin{array}{lll} \text { Accumulated Depreciation Control }& 25000 & \\ \text {Accounts Payable Control }& 25000 \\ \text {Manufacturing Overhead Control} && {50000} \\\end{array}$

D)
$\begin{array}{llr} \text { Manufacturing Overhead Control }& 50000 & \\ \text { Accounts Payable Control}& &{50000}\end{array}$